Pettigrew v. Moody County

Citations

• 17 S.D. 275
• 96 N.W. 94
• 1903 S.D. LEXIS 43

Syllabus

<p>1. Under Comp. Laws 1887, § 1643, as amended by Laws 1893, c. 160, p. 273 (Rev. Pol. Code, § 2225), requiring tbe court in an action to restrain the collection of a tax, or to recover any taxes before paid, or to recover the title of any property sold for taxes, or to restrain payment of taxes, to render judgment for the amount of taxes due on the property, in an action against a county to invalidate tax proceedings for' a particular year so far as they related to the land described in the complaint, the county is entitled to recover judgment for the just amount of the taxes on the laud unpaid.</p> <p>2. Plaintiff, in an action to invalidate the tax proceedings fop a particular year so far as they related to the land described in the complaint, need not tender to the county the amount of taxes justly recoverable.</p>